Log in or register to post comments3 views Week No. 14 Week Duration Sun, 05/04/2026 - 12:00 - Sat, 11/04/2026 - 12:00 Rulings HC: Interest on temporarily parked project funds, intrinsically linked to setup, non-taxable capital receipt HC: Assessee entitled to new-tax regime benefits u/s 115BBA despite 13 days delay in filing Form 10IC; Substantive right prevails over procedural requirement ITAT: Penalty u/s 271(1)(c) unsustainable due to inconsistency between initiation & final levy of penalty; Relies on Manjunatha Cotton judgment ITAT: Cooperative society receiving interest from another society is eligible for deduction u/s 80P(2)(d) ITAT: ITAT: TDS credit allowable despite timing mismatch between income recognition & deduction year, subject to verification ITAT: Reassessment based on Investigation Wing report sans independent inquiry invalid ITAT: Sec. 143(2) notice issued by non-jurisdictional AO renders assessment void ab initio ITAT: Addition basis wrong classification in ITR due to inadvertent mistake, unsustainable Rate: Select ratingGive it 1/5Give it 2/5Give it 3/5Give it 4/5Give it 5/5